The study found that there are 21 specific best practices that contributed to successful brainstorming efforts, and that the benefits of high quality brainstorming could be attained when at least 10 to 11 of those practices are put into place - such as the inclusion of subject-matter specialists and an openness to input from all team members.

This is usually problematic in a brainstorming session when the group is composed of people with different levels of authority, because the team members with the least amount of authority often feel consciously or unconsciously compelled to support their superiors.

There is no analogous requirement for tax engagements; however, brainstorming can be an effective tool for identifying risks associated with client acceptance, fulfilling compliance obligations and developing and recommending planning strategies.

So, in part, brainstorming sessions prompt the more experienced auditors to share their insights with less experienced team members and, in turn, encourage those who are less experienced but have recent firsthand knowledge of client processes to provide their insights to the senior members.

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